取締役会のデジタル認知が企業ESG戦略の実行品質に与える影響
The impact of board digital cognition on the execution quality of corporate ESG strategy (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
中国A株非金融上場企業2016〜2023年の開示データを用い、取締役のデジタル背景・ガバナンス表現・委員会設置・研修開示から「取締役会デジタル認知指数」を構築。ESG戦略実行品質を目標達成・定量開示・投資強度・格付改善・罰則控除で測定し、デジタル認知が実行品質を有意に高めることを示した。内部統制品質とデジタル投資がこの経路を強化する。ESGを形式開示から実質実行へ移行させるガバナンス要因を実証した点が貢献。
English
Using 2016–2023 disclosures from Chinese A-share non-financial listed firms, the study builds a board digital cognition index (directors' digital backgrounds, governance language, committee setup, training) and measures ESG strategy execution quality via target completion, quantitative disclosure, investment intensity, rating improvement, and penalties. Board digital cognition significantly improves ESG execution quality, with internal control quality and digital investment strengthening the path. It shows governance cognition shifts ESG from formal disclosure to substantive execution.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
中国の取締役会ガバナンスとESG実行の実証は、SSBJ基準導入や有報・統合報告書での実質的ESG開示を迫られる日本企業にとって、取締役会のデジタル・リテラシーが開示品質と実行を左右するという示唆を与える。日本ではデジタル人材の取締役登用や指名委員会の役割を考える材料になる。
In the global GX context
This adds to global disclosure scholarship by linking board-level digital cognition to substantive ESG execution, complementing TCFD/ISSB/CSRD debates that focus on disclosure content rather than governance capability. It suggests that board digital literacy is a driver of execution quality, relevant to transition-finance and ESG-rating assessments of governance readiness.
👥 読者別の含意
🔬研究者:取締役会属性とESG実行品質を結ぶ実証枠組みと指数構築法を参考にできる。
🏢実務担当者:取締役会のデジタル人材登用や研修がESG実行と開示品質向上に寄与する可能性を示す。
🏛政策担当者:ESG開示の実質性を高めるには、ガバナンス体制・デジタル能力への働きかけが有効という示唆。
📄 Abstract（原文）
Against the background of deep integration between digital transformation and ESG governance, corporate ESG strategy no longer remains at the level of responsibility disclosure or image construction. It is gradually shifting toward target decomposition, resource allocation, process supervision, and performance improvement. As the core body of strategic decision-making and governance supervision, the board affects how firms understand ESG data, risk information, and execution processes through its level of digital cognition. Based on public disclosures of A-share non-financial listed companies from 2016 to 2023, the board digital cognition index can be constructed from directors' digital backgrounds, digital governance expressions, digital committee settings, and digital training disclosures. ESG strategy execution quality can be measured through target completion, quantitative disclosure, investment intensity, rating improvement, and penalty deductions. The baseline regression results show that board digital cognition has a significant positive effect on ESG strategy execution quality. The mechanism tests further show that internal control quality and digital investment strengthen this influence path. This finding indicates that board digital cognition not only reflects the upgrading of the governing body's knowledge structure, but also promotes the shift of ESG strategy from formal disclosure to substantive execution by improving information processing, supervisory constraints, and resource allocation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://aorpm.ewapub.com/article/view/36572.pdffirst seen 2026-09-12 05:54:19 · last seen 2026-09-21 05:21:14
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